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A taxpayer inquired whether, when replacing an old mortgage with a new one from a different entity, they could continue to apply the tax deduction for investment in their main residence and deduct the expenses of the new transaction. The Directorate General for Taxes (DGT) responds that if the cancellation and the new contract are carried out in a single act, the right to the deduction is maintained and associated expenses may be included.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga. Si los mencionados gastos de nueva constitución del préstamo son deducibles.
La sustitución de un préstamo por otro no agota las posibilidades de practicar la deducción, siempre que el nuevo préstamo se destine a la amortización del anterior. Si la cancelación y la firma del nuevo contrato ocurren de forma simultánea, los gastos generados por la cancelación del préstamo originario y la constitución del nuevo (como tasación, notaría o registro) son deducibles. No obstante, la parte de las cuotas que corresponda a un incremento del principal destinado a fines distintos a la adquisición de la vivienda no será susceptible de deducción.
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